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5472表格: 外籍公司的潛在債務

如果您是一間在美國做生意的外籍公司,您可能需要提交美國稅務局(IRS)的5472表,不然有可能被罰款十萬美元。如果美國稅務局沒有按時收到公司提交的5472表,稅務局將自動罰款公司十萬美元。法規26 C.F.R. § 1.6038A-4(a)(1)。 更表明了如果不小心的話,罰款還有可能倍增。這是因爲外籍公司在納稅年中 和美國人或外國人 做的任何一筆交易 都要單獨填寫一份5472表。§ 1.6038A-4(a)(3)。

美國稅務局定義需要報告的公司(或需要提交5472的公司)爲25%外國擁有的美國公司 或在美國交易或做生意的外國公司。§ 1.6038A-4(a)(2)。美國稅務局規定5472表要跟符報告公司的報稅表在和報稅表相同的截至日期(或任何報稅表截止日期的延期)前提交。當公司提交報稅表時,5472表也一定要一起提交。公司每年未及時提交5472表或沒有提供有關信息將會被罰款十萬美元。§ 1.6038A-4(a)(2)。另外如果美國稅務局通知后超過90天,公司還未提交5472表,美國稅務局還會每過三十天加罰十萬美元。§ 1.6038A-4(d) 。

如果您代表的外籍公司剛剛收到罰款,您有可能可以免交這次罰款,特別是如果這是您第一次被罰。公司可以以合理的理由來申請罰款減少。1.6038A-4(b)(1)。在這個申請里,公司給的理由是依據僞證法,給予真實的理由和用真誠的態度來解釋爲什麽公司沒有及時提交5472表格。1.6038A-4(b)(1)。要證明合理原因時,您的公司一定要有提交往年的表格(除了現年,如果截止日期被延期)。 § 1.6038A-4(b)(2)(i)。 可是如果公司已經被通知過要提交表格了,或如果稅務局已經要求公司提交其他文件,那合理原因就不適用了。1.6038A-4(b)(1)。

最後,如果您是小型公司 ,法律還給予您另一個特殊優待。如果小公司能證明他們不知道美國稅務局6039A部分的要求,并在美國有有限的交涉,能過快速的提交5472表格和快速的回復任何美國稅務局要求的文件和報告,那稅務局更有可能寬恕小型公司的罰款。§ 1.6038A-4(b)(2)(ii)。

報告公司應該確保他們的報稅單附有5472表格,并確保提交的及時(郵戳或網路時間)。另外,所有遲交的文件都應該及時糾正。可以的話,提交遲交的文件時應該同時附上罰金減退申請和合理原因。因此,美國稅務局定義的外籍公司應該檢查過往提交的報稅單并咨詢律師專家以確保公司的營運是合法的。

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